Initial steps taken / early stages of implementation
The Minister of Social Affairs and Employment recently announced that implementation of the Directive in the Netherlands will be delayed until 1 January 2027 (beyond the June 2026 deadline).
With elections behind us, and the formation of a new government ongoing, priorities may shift, but if the delay in implementation proceeds, international companies operating in the Netherlands are anticipated not to face reporting obligations until 2028 (covering the calendar year 2027).
